The safest default order is FAR, AUD, REG, then discipline
Why FAR first often works
FAR is broad and foundational. Taking it early can help because financial accounting knowledge supports audit, reporting, and some discipline work. It is also psychologically useful to finish the section many candidates fear most.
Why this order is not mandatory
If FAR is your weakest area and your schedule is unstable, starting with FAR may stall your momentum. Some candidates benefit from beginning with a section that feels more achievable so they can build confidence and routine.
AUD first can work for public accounting candidates
When AUD first makes sense
AUD first can work if you are starting in audit, recently took auditing coursework, or want a reading-and-judgment section before heavy calculations. Audit candidates may find the language familiar from work or internships.
The risk
AUD can be deceptively tricky because it tests judgment, not only vocabulary. If you do not understand financial statements well, some audit questions become harder. Pair AUD with enough FAR review to understand the accounting behind the audit.
REG and TCP can sit close together
Why pairing tax sections helps
If you plan to take TCP as your discipline, taking REG and TCP near each other can reduce relearning. REG gives the core tax and business law base; TCP goes deeper into tax compliance and planning.
Do not let tax expire from memory
Tax rules fade quickly if you do not use them. If you study REG, then wait many months for TCP, you may spend extra time rebuilding basis, entities, and individual tax concepts.
If you work full time, protect consistency over theory
Choose a sustainable first section
A working adult with limited evening study time may be better served by starting with the section they can pass with consistent short sessions. Momentum matters. One passed section changes the entire emotional feel of the process.
Avoid back-to-back overload
Do not schedule two large sections so close together that one bad work month destroys both. Build a calendar with margin, especially around busy season, tax deadlines, school finals, or family obligations.
Pick one of these practical sequences
Three workable orders
Choose based on your strengths and discipline choice.
- Balanced default: FAR, AUD, REG, discipline.
- Audit path: AUD, FAR, discipline, REG.
- Tax path: REG, TCP, FAR, AUD.
The best order is the one you will actually execute
A theoretically perfect order is useless if it makes you procrastinate. Pick a sequence, schedule the first exam, and start tracking practice performance. Adjust after real data, not anxiety.
Frequently asked questions
Should I take FAR first?
FAR first is a strong default because it is broad and foundational, but it is not required. If FAR first would stop you from starting, choose a section that builds momentum.
Should I take REG before TCP?
If you choose TCP, taking REG before or near TCP usually helps because the content overlaps through tax rules, basis, entities, and planning.
How far apart should I schedule CPA exams?
It depends on work schedule and study time. Many candidates need several weeks to a few months per section. Protect review time and leave margin for busy life periods.
Can I study two CPA sections at once?
Usually it is better to focus on one section at a time. Light preview of the next section is fine, but splitting serious study can slow progress.
Sources and editorial notes
World of Accountants uses public sources, official exam references, and career data where available. Figures vary by year, location, employer, and individual candidate background.
Your exam order should create momentum.
Use short practice sets across sections to find your strongest starting point.